Introductory Text
1.Citation and commencement
2.Interpretation
3.The making of a claim to the Commissioners
4.Evidence required of the claimant in support of the claim
5.Records required to be kept by the claimant
6.Preservation of documents and records and duty to produce
7.Attribution of payments
8.Repayment of a refund
9.Writing off debts
Signature
Explanatory Note
